DCIT, EXEMPTION CIRCLE, GHAZIABAD vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

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ITA 4260/DEL/2017Status: DisposedITAT Delhi25 May 2022AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable based on the assessee's submission and the Department's concession. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s order which allowed the benefit under Section 11 of the Income Tax Act. The assessee's representative argued that the CIT(A) had confirmed an addition, not allowed the benefit, making the Revenue's appeal not maintainable.

What were the issues?

Whether the Revenue's appeal against the CIT(A)'s order was maintainable when the CIT(A) had confirmed an addition, not allowed a benefit as stated in the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI SHAMIM YAHYA & MS. ASTHA CHANDRA

For Appellant: Shri R.K. Agarwal, Advocate
For Respondent: Shri Sanjay Gupta CIT- DR
Hearing: 25.05.2022

The appeal by the Revenue is directed against the order dated 31.01.2017 of the Ld. Commissioner of Income Tax (Appeals)- 2, Agra (“CIT(A)”) pertaining to the assessment year (“AY”) 2011-12.

2.

The Revenue has raised the following grounds:-

1. The td. Commissioner of Income Tax(Appeal) has erred in law and on facts in the addition of Rs 10,42,10,137/- in allowing the benefit u/s 11 of the I.T. Act. 2. The order of the Ld Commissioner of Income Tax(A) be cancelled and the order of the A.O. be restored. 3. Appellant craves to add or alter any or more grounds of appeal as may be deemed fit at the time of hearing of appeal

3.

We have heard the Ld. Representative of the parties and perused the orders of the Ld. AO/CIT(A). It is pointed out by the Ld. AR that the Ld. CIT(A) has confirmed the addition of Rs. 10,42,10,137/- in allowing the benefit under section 11 of the Income Tax Act, 1961 and therefore the appeal of the Revenue is not maintainable. The submission of the Ld. AR is reproduced below:-

In respect of ground no. 1, it is respectfully submitted that the ground is not maintainable as Ld. CIT(A) has confirmed the addition [ Para 9.2 a page 82 of order of Ld. CIT(A) ]. It is further submitted that the captioned addition made by the A.O. was sustained by Ld. CIT(A) against which the assessee preferred appeal before Hon’ble ITAT, Agra Bench, Agra. The relevant ground taken before Hon’ble ITAT, is ground no. 7, which has been reproduced at page 8 of the order of Hon’ble ITAT, Agra Bench in its order dated 13.01.2021. This ground was considered and benefit of Section 11 was directed to be allowed. Copy of the order of Hon’ble ITAT is attached in PDF format. In the facts and circumstances, the appeal filed by the revenue becomes infructuous and as such appeal filed by revenue may kindly be dismissed.

4.

The Ld. DR conceded and did not object to the above submission of the Ld. AR.

5.

Accordingly, in view of the above facts and circumstances of the case, we hold that the appeal of the Revenue is not maintainable and therefore, it is dismissed.

6.

In the result, appeal of the Revenue is dismissed.

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